The tariff classification of a Four-In-One Kitchen Tool from Taiwan.

N052456 March 3, 2009 CLA-2-96:OT:RR:NC:N2:233 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Francine Ramsey Hampton Direct 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a Four-In-One Kitchen Tool from Taiwan. Dear Ms. Ramsey: In your letter dated February 13, 2009, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. You have submitted a sample and photograph of the item with your request. The subject merchandise is identified as a Four-In-One Kitchen Tool, Item Number 67140. The item consists of a vegetable brush with bristles made of polypropylene, adjacent to which is a swivel vegetable peeler made of stainless steel. The peeler has a center longitudinal slit with double cutting edges. The vegetable brush and peeler are attached to a plastic handle which incorporates a slicer for peeling and segmenting oranges. This item measures 6 inches in overall length, and has four functions; de-eying potatoes; paring potatoes; brushing fruit and vegetables; and peeling oranges. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Four-In-One Kitchen Tool consists of a brush, as well as a peeler. No component imparts the essential character, so it is classified in accordance with GRI 3 (c). The provision that covers the vegetable brush appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Four-In-One Kitchen Tool will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Brooms, brushes…Other: Other, Other." The rate of duty will be 2.8% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division